https://www.taxtmi.com/caselaws?id=49434 Whether Article 136 permits direct appeals from a tax Tribunal where the High Court has refused a request under the taxing statute to call for a statement of the case: the court reaffirmed that Article 136 will not ordinarily be used to bypass the High Court or to reappraise evidence; statutory scheme entrusts factual appraisal to tax authorities and their findings are final subject to statutory remedies. Exceptions permitting special leave are confined to (a) violations of fundamental rules of justice and (b) exceptional circumstances depriving a party of a meaningful opportunity before the High Court. Absent those, appeals seeking to bypass the High Court are dismissed. en-us Mon, 19 Feb 1962 00:00:00 +0530 Sat, 14 Aug 2010 12:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49434 Whether Article 136 permits direct appeals from a tax Tribunal where the High Court has refused a request under the taxing statute to call for a statement of the case: the court reaffirmed that Article 136 will not ordinarily be used to bypass the High Court or to reappraise evidence; statutory scheme entrusts factual appraisal to tax authorities and their findings are final subject to statutory remedies. Exceptions permitting special leave are confined to (a) violations of fundamental rules of justice and (b) exceptional circumstances depriving a party of a meaningful opportunity before the High Court. Absent those, appeals seeking to bypass the High Court are dismissed. Case-Laws Income Tax Mon, 19 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49434